2026 Tax Filing and Payment Deadlines: Complete Guide

Compliance with deadlines plays an important role in successfully filing your tax return.

Typically, April 15 is the official deadline for filing a federal tax return, but this date is not always applicable. For example, the deadline is moved to the next business day if April 15 falls on a Saturday, Sunday, or official holiday.

The IRS typically begins processing tax returns at the end of January each year. Below, we invite you to familiarize yourself with all the deadlines you need to know in 2026 to ensure a smooth and simple tax filing process.

Important Dates for Individuals

Depending on your tax situation and type of taxpayer, there are various tax dates worth paying attention to. Below are the main tax dates and deadlines for individuals, including retirees, employees, and self-employed individuals.

January 15, 2026: Deadline for paying the fourth quarterly estimated payment for 2025 for self-employed individuals or those with other income without tax withholding.
End of January 2026: Approximate start of the 2025 tax season. The IRS has not yet announced the official start date, but typically acceptance and processing of returns begins at the end of January.
January 31, 2026:
- Deadline for employers to send Form W-2: Employers must send Form W-2 no later than this date (you may still receive it in early February).
- Deadline for sending certain 1099 forms: This is also the deadline for sending some 1099 forms, including Form 1099-NEC, which shows income from self-employment, freelancing, or side gigs. You may also receive Form 1099-MISC if you had income in the form of interest or dividends, rent, royalties, or winnings.
February 17, 2026: Deadline for renewing exemption from paycheck tax withholding. This applies to taxpayers who claimed exemption from tax withholding on Form W-4. To remain exempt, you must file a new Form W-4 with your employer annually by this date.
April 1, 2026: Deadline for taking the required minimum distribution (RMD) for 2025 from your retirement account if you turned 73 in the previous year (2025).
April 15, 2026 (Tax Day):
- Deadline for filing or electronically filing your federal individual income tax return.
- Deadline for filing most state tax returns (there are exceptions for individual states).
- Deadline for requesting a tax extension by filing Form 4868 and paying any taxes owed for 2025 (even if you’re requesting an extension).
- Deadline for contributing to HSA and IRA for the 2025 tax year.
- Deadline for paying the first quarterly estimated tax payment for 2026.
June 15, 2026: Deadline for paying the second quarterly estimated payment for 2026.
September 15, 2026: Deadline for paying the third quarterly estimated payment for 2026.
October 15, 2026: Extended deadline for filing your 2025 return for those who requested an extension.
December 31, 2026: Deadline for taking the required minimum distribution (RMD) for 2026 for individuals aged 73 and older.
January 15, 2027: Deadline for paying the fourth quarterly estimated payment for 2026.

Tax Deadlines for Businesses

Small business owners—including partnerships, corporations, and certain LLCs—have separate important tax dates. The list below doesn’t cover all possible deadlines but includes the most important ones.

January 15, 2026: Deadline for paying the fourth quarterly estimated payment for 2025.
January 31, 2026:
- Deadline for sending Form W-2 to employees.
- Deadline for sending certain 1099 forms, including Form 1099-NEC or Form 1099-K.
March 16, 2026:
- Deadline for paying taxes for partnerships, S-corporations, and multi-member LLCs taxed as partnerships (for taxpayers with a calendar tax year).
- Note: If the business uses a fiscal year, the return is filed on the 15th day of the third month after the end of the tax year. For example, if the fiscal year runs from June 1 to May 31, the return filing deadline is August 15.
- Deadline for requesting a tax extension for partnerships, S-corporations, and LLCs taxed as partnerships.
- Deadline for filing Form 2553 to elect S-corporation taxation for the 2026 tax year.
April 15, 2026:
- Deadline for paying taxes for C-corporations, sole proprietors, single-member LLCs, and LLCs taxed as corporations.
- Deadline for requesting a tax extension for these types of businesses.
May 15, 2026: Deadline for filing returns for nonprofit organizations using a calendar tax year.
June 15, 2026: Deadline for paying the second quarterly estimated payment for 2026.
September 15, 2026:
- Deadline for paying the third quarterly estimated payment for 2026.
- Extended deadline for filing returns for partnerships and S-corporations that requested an extension.
October 15, 2026: Extended deadline for filing returns for C-corporations, sole proprietors, and individual LLCs that requested an extension.
November 16, 2026: Extended deadline for filing returns for nonprofit organizations with a calendar tax year.
January 15, 2027: Deadline for paying the fourth quarterly estimated payment for 2026.

What to Do If You Miss the Deadline?

Missing the deadline for filing your return and paying taxes is highly inadvisable, as it will result in unpleasant consequences in the form of penalties.

Failure to File Penalty: The penalty for failing to file Form 1040 is from 5% to 25% of the tax amount owed. Additionally, after 60 days from the filing deadline, additional interest will accrue if the return has still not been filed.
Failure to Pay Penalty: This is 0.5% for each month or part of a month, but not more than 25% of the tax amount remaining unpaid from the return filing date until the tax is paid in full.
Combined Penalties: If both penalties apply, the failure to file penalty will be reduced by the failure to pay penalty amount for that month.

If you don’t pay taxes within 10 days of receiving a notice from the IRS, the failure to pay penalty increases to 1% per month.

Generally, interest accrues on any unpaid tax from the return filing date until the date of full payment. To avoid fees and mandatory payments, the IRS recommends filing your return as soon as possible, even if you miss the deadline.

What to Do If You Can’t Pay Taxes?

Even if you can’t pay taxes for one reason or another, you should still file your return and immediately apply to set up a payment plan. The IRS generally allows you to make payments gradually if you declare this need.

Taxpayers can also receive permission to extend the filing of their tax return by completing IRS Form 4868. The extension application must be filed by the return filing deadline — by April 15.

How Gennadiy Arnautov CPA Can Help?

Compliance with tax deadlines in 2026 is not only a matter of discipline but also a way to avoid penalties, fines, and unnecessary stress. Our specialists will help: